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Evidence-based policy making? The Commission¡¯s Proposal for an FTT

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  • Giorgia Maffini

    (Oxford University Centre for Business Taxation and Dondena Centre at Bocconi University, Milan)

  • John Vella

    (Oxford University Centre for Business Taxation)

Abstract

The central conclusion of this paper is that the Commission¡¯s evidence is not persuasive and does not make the case for an FTT. Whilst some of the objectives pursued by the proposals are reasonable, others are questionable. More importantly, the Commission¡¯s evidence does not support the choice of the FTT as the instrument which is best suited to achieve these objectives. More targeted and more efficient instruments should and could be used to achieve these objectives.

Suggested Citation

  • Giorgia Maffini & John Vella, 2015. "Evidence-based policy making? The Commission¡¯s Proposal for an FTT," Working Papers 1515, Oxford University Centre for Business Taxation.
  • Handle: RePEc:btx:wpaper:1515
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